Risikobehandlung/en

The menu item Risk treatment offers three views that help get an overview of hazard situations and see how they are handled.

To navigate to the individual views, it is necessary to click on the respective item in the menu shown in the figure.

Risk treatment navigation

Measures

Under "Risk Management → Risk Treatment → Measures | Measures-Risks-Resources | Risk-Control Matrix", all measures available in the current management system for risk treatment are listed with their assigned risks.

This overview helps to identify which measure is responsible for the elimination or reduction of one or more hazard situations. It also shows which resources are threatened by the hazard situations.

Measures

Measures-Hazard situations-Resources

Under "Risk Management → Risk Treatment → Measures | Measures-Hazard situations-Resources | Risk-Control Matrix", all measures that serve to treat risks in the current management system are listed with all linked hazard situations and resources.

This overview helps to identify which measure is responsible for the elimination or reduction of one or more hazard situations. It also shows which resources are threatened by the hazard situations.

Measures-Hazard situations-Resources

Risk Control Matrix

Under "Risk Management → Risk Treatment → Measures | Measures-Risks-Resources | Risk-Control Matrix", all hazard situations from all management systems (which are not set to private) are displayed. The respective controls that are linked to the risk situation are also displayed for the risk situations.

The risk control matrix complies with the minimum requirements of Section 11 (1) (5) SKS-PV and thus meets essential requirements of tax control systems used by tax advisors and auditors.

Double-click on an entry to open the respective hazard situation.

To view all columns, the scrollbar at the bottom of the table can be used. Furthermore, the table can also be exported to Excel (see figure below).

Mit der Option "Maßnahmen anzeigen" (Checkbox links oben) können zusätzlich zu den Kontrollen auch Maßnahmen zu den entsprechenden Gefährdungslagen in der Risiko-Kontroll-Matrix angezeigt werden. Sie werden dafür in den jeweiligen Spalten der Kontrollen dargestellt, mehr zum Mapping finden Sie hier.

Risk Control Matrix

Columns

The following section describes what content can be found in each column.

Risk Control Matrix Column Title (1/2)

Entity:

Entities associated with the hazard location are displayed here.

• Type:

The type (data category, process, OrgEh, resource) of the entity.

• Designation:

The name of the entity in question.

• Description:

Description of the respective resource.

Hazard Location:.

The header data of the hazard layer is displayed here.

• Abbreviation:

abbreviation of the hazard layer.

• Designation:

Designation of the hazard layer.

• Description:

A verbal description of the hazard situation.

• Status:

Is the hazard layer active, has it been suspended or closed?

• Assessment:

How was the hazard situation assessed?

- Probability of occurrence:

How likely is it that the hazard situation will occur?

- Extent of damage:

If it occurs, what is the amount of damage done?

- Score:

The risk score that results from combining the probability of occurrence and the extent of damage.

Risk Control Matrix Column Title (2/2)

Control:

The relevant header data of the control assigned to the hazard situation.

• Abbreviation:

control abbreviation.

• Control objective:

The purpose to be served by the control (name of the control).

• Description:

Description of what will be implemented during the control (control measure).

• Frequency:

How often the control is repeated.

• Status:

Is the control active, has it been suspended or deactivated?

• Control scope:

Is it a full control, sampling or is this not specified?

• Preventive / Corrective:

Is it a preventive or corrective controls?

• Evidence:

Documentation of the control execution

• Responsibility / carried out by:

Person responsible for carrying out the control (implementer).

• Completed on:

Date of control implementation.